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This document outlines the role of the Auditor-General in resolving matters referred to in a Parliamentary Committee1 report when a Government response, or explanatory statement, has not been presented within six months, or questions on the explanatory statement have not been answered to the satisfaction of the committee.

Mr Mr Ian McPhee, AO PSM - Auditor-General for Australia, reflected on his 10 years as Auditor-General for Australia during a presentation to the Australasian Council of Public Accounts Committees in Adelaide, South Australia

The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.

The audit objective was to assess the effectiveness of the Australian Organ and Tissue Donation and Transplantation Authority's administration of community awareness, professional education and donor family support activities intended to increase organ an

The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.

This edition of Opinions provides updated information since the Summer 2015 edition and lists performance audits scheduled for release in the April to June 2015 period. Opinions is published each quarter to provide our clients with information on developments in financial reporting and disclosure, together with details of recently tabled ANAO performance audits and better practice guides.

The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.

This edition of Opinions provides updated information since the Spring 2014 edition and lists performance audits scheduled for release in the January to March 2015 period. Opinions is published each quarter to provide our clients with information on developments in financial reporting and disclosure, together with details of recently tabled ANAO performance audits and better practice guides.

The objective of the audit was to examine the effectiveness of Navy’s strategy for recruiting and retaining personnel with specialist skills. The effective delivery of Navy capability depends on Navy having available sufficient numbers of skilled personnel to operate and maintain its fleet of sea vessels and aircraft, and conduct wide‑ranging operations in dispersed locations. Without the right personnel, Navy capability is reduced. Navy’s budget for 2014–15 included $1.86 billion in employee expenses.

The audit concluded that, in its strategic planning, Navy had identified its key workforce risks and their implications for Navy capability. To address these risks Navy had continued to adhere to its traditional ‘raise, train and sustain’ workforce strategy; developed a broad range of workforce initiatives that complemented its core approach; and sought to establish contemporary workforce management practices. However, long‑standing personnel shortfalls in a number of ‘critical’ employment categories had persisted, and Navy had largely relied on retention bonuses as a short‑ to medium‑term retention strategy.

Navy had developed a broad range of workforce initiatives, some designed specifically to address workforce shortages in its critical employment categories. To date, Navy had primarily relied on paying retention bonuses and other financial incentives; recruiting personnel with prior military experience to work in employment categories with significant workforce shortfalls; and using Navy Reserves in continuous full time roles. Ongoing work was required for Navy to firmly establish a range of promising workforce management practices, including providing the right training at the right time; more flexible approaches to managing individuals’ careers; and improving workplace culture, leadership and relationships. More flexible and tailored workforce management practices could help address the underlying causes of workforce shortfalls, particularly when the traditional approaches were not gaining sufficient traction.

The ANAO made two recommendations aimed at Navy: drawing on external human resource expertise to inform the development and implementation of its revised workforce plan; and evaluating the impact of retention bonuses on the Navy workforce to determine their future role within its overall workforce strategy.

This report complements the interim phase report published in June 2014 (Audit Report No.44 2013–14), and provides a summary of the final audit results of the audits of the financial statements of 251 Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.

The report objective is to provide the Auditor-General’s independent assurance over the status of 30 selected Major Projects, as reflected in the Statement by the Chief Executive Officer Defence Materiel Organisation (DMO), and the Project Data Summary Sheets prepared by the DMO, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.

The objective of the audit was to assess the adequacy of selected Australian Government entities’ practices and procedures to manage business continuity. To conclude against this objective, the ANAO adopted high-level criteria relating to the entities’ establishment, implementation and review of business continuity arrangements.

The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.

This edition of Opinions provides updated information since the Winter 2014 edition and lists performance audits scheduled for release in the October to December 2014 period. Opinions is published each quarter to provide our clients with information on developments in financial reporting and disclosure, together with details of recently tabled ANAO performance audits and better practice guides.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2014. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in May 2014; the performance measures set out in the outcome and programs framework in the 2013–14 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements provided for in legislation.

ANAO Opinions is published to provide audit clients with information on developments in financial reporting and disclosure, together with details of recently completed performance audits and better practice guides. This edition of Opinions provides updated information since the Autumn 2014 edition and lists those audits scheduled for completion in the July to September 2014 period.

The audit objective was to assess the Department of Defence’s progress in delivering Multi-Role Helicopters (MRH90 aircraft) to the ADF through AIR 9000 Phases 2, 4 and 6, within approved cost, schedule and performance parameters.

The audit objective was to assess the effectiveness of physical security arrangements in selected Australian Government agencies, including whether applicable Australian Government requirements are being met.

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

The objective of the audit was to assess the effectiveness of the Department of the Environment’s regulation of proponents’ compliance with Part 9 of the Environment Protection and Biodiversity Conservation Act 1999.

The objective of the audit was to assess the effectiveness of Agriculture’s and Customs’ arrangements for the targeting and screening of incoming international mail to identify prohibited and restricted goods.

The objective of the audit was to examine the application of the Australian Taxation Office's Compliance Effectiveness Methodology in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.

The objective of this audit was to assess the effectiveness of arrangements for implementing and monitoring the implementation of ANAO performance audit recommendations in the Department of Agriculture and the Department of Human Services.

The objective of the audit was to assess the adequacy and effectiveness of the AEC’s implementation of the recommendation made in ANAO Audit Report No. 28 2009–10 relating to the transport and storage of completed ballot papers.

The objective of the audit was to assess the effectiveness of ARPANSA’s management of the regulation of Commonwealth nuclear, radiation facilities and sources, including ARPANSA’s compliance with its legislative requirements.

Opinions is published each quarter to provide our clients with information on developments in financial reporting and disclosure, together with details of recently tabled ANAO performance audits and better practice guides. This edition of Opinions provides updated information since the Summer 2014 edition and lists performance audits scheduled for release in the April to June 2014 period.

The objective of the audit was to assess the Australian Federal Police's (AFP’s) management of policing services at Australian international airports. In order to form a conclusion against this audit objective, the Australian National Audit Office (ANAO) examined if:

the transition to the 'All In' model of policing at airports (Project Macer) had been delivered effectively;

appropriate processes are in place for managing risk and operational planning;

The objective of the audit was to report on the progress of the current phase of the Air Warfare Destroyer (AWD) Program, which is known as SEA 4000 Phase 3–Build. This phase commenced in June 2007, and covers the finalisation of the detailed design, the signing of the Alliance and Platform System Design contracts, and the construction and delivery of the ships by the Industry Participants to the Defence Materiel Organisation (DMO).

In 2012–13, the ANAO pilot project to audit Key Performance Indicators(KPIs) was continued with the objective of conducting a review of framework developments, both in terms of the clarity of the policy and guidance issued by Finance and the performance of agencies in applying this policy and guidance, as a basis for implementing a future program of audits; and to further develop and test an audit methodology to address the practical challenges of assessing the appropriateness of KPIs, and their complete and accurate reporting.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection's (DIBP’s) management of the Central Movement Alert List (CMAL) system, having particular regard to the recommendations contained in Audit Report No. 35 of 2008–09.

The objective of the audit was to assess the effectiveness of the administration of the Smart Grid, Smart City Program, including the establishment, implementation and ongoing management of the program.

The APS Code of Conduct establishes the standards of conduct required of APS employees. The APS Code of Conduct is set out in section 13 of the Public Service Act 1999 (the Act). The Act also sets out the APS Values and APS Employment Principles which apply to APS staff. [The APS Values, APS Employment principles and the APS Code of Conduct are at Attachment A]. A breach of the Code of Conduct constitutes misconduct.

A person who is or was an APS employee is also taken to have breached the Code of Conduct if the person is found to have provided false or misleading information in connection with their engagement as an APS employee [s 15(2A) of the Act is also at Attachment A].

The Auditor-General must, under subsection 15(3)(a) of the Act, establish procedures for determining breaches of the Code of Conduct by APS employees or former APS employees (suspected of having breached the Code whilst an employee in the ANAO or in connection with the person's engagement as an ANAO employee). It is a requirement that the procedures must comply with procedural requirements set out in the Australian Public Service Commissioner's Directions 2013 and must have due regard to procedural fairness.

The procedures may be different for: different categories of APS employees or former APS employees; or for APS employees or former APS employees who have been convicted of an offence against a Commonwealth, State or Territory law in respect of conduct that is alleged to constitute a breach of the Code of Conduct; or for APS employees or former APS employees who have been found to have committed such an offence but no conviction is recorded.

Opinions is published each quarter to provide our clients with information on developments in financial reporting and disclosure, together with details of recently tabled ANAO performance audits and better practice guides. This edition of Opinions provides updated information since the Spring 2013 edition and lists performance audits scheduled for release in the January to March 2014 period.

This report complements the interim phase report released in June 2013 (Audit Report No.49 2012–13), and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The objective of this report is to provide the Auditor-General’s independent assurance over the status of selected Major Projects, as reflected in the Project Data Summary Sheets (PDSSs) prepared by the DMO, and the Statement by the Chief Executive Officer (CEO) DMO. Assurance from the ANAO’s review of the preparation of the PDSSs by the Defence Materiel Organisation (DMO) is conveyed in the Auditor-General’s Independent Review Report, prepared pursuant to the endorsed Guidelines, contained in Part 3.

The objective of the audit was to examine the effectiveness of the Australian Government Reconstruction Inspectorate, supported by the National Disaster Recovery Taskforce, in providing assurance that value for money is being achieved in respect to Queensland reconstruction projects.

Agreement between Australia and the International Atomic Energy Agency for the Application of Safeguards in connection with the Treaty on the Non-Proliferation of Nuclear Weapons of 1 July 1968 and Additional Protocol; and

The objective of the audit was to examine the effectiveness of Defence’s implementation of reforms to capability development since the introduction of the two-pass process for government approval of capability projects and government’s acceptance of the reforms recommended by the Mortimer Review. The scope of this audit included the requirements phase and, to a limited extent, the acquisition phase of major capability development projects, focusing upon changes flowing from the major reforms.

ANAO Opinions is published to provide audit clients with information on developments in financial reporting and disclosure, together with details of recently completed performance audits and better practice guides. This edition of Opinions provides updated information since the Winter 2013 edition and lists those audits scheduled for completion in the October to December 2013 period.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2013. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in June 2013; the performance measures set out in the outcomes and programs framework in the 2012–13 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements set out in legislation.

The objective of the audit was to assess the adequacy of Defence’s processes, including compliance with the Financial Management and Accountability Act 1997 (FMA Act), the Financial Management and Accountability Regulations 1997 (FMA Regulations), and relevant Commonwealth and Defence procurement requirements, to select the capability solution recommended to the Government to satisfy the requirements of AIR 8000 Phase 2.

The objective of the audit was to assess the effectiveness of the administration, by DoHA and the Commonwealth partners, of the 2008 and 2011 Heads of Agreement for the management, operation and funding of the Mersey Community Hospital (The Commonwealth partners for this audit were the Tasmanian Government Department of Health and Human Services and the Tasmanian Health Organisation – North West).

ANAO Opinions is published to provide audit clients with information on developments in financial reporting and disclosure, together with details of recently completed performance audits and better practice guides. This edition of Opinions provides updated information since the Autumn 2013 edition and lists those audits scheduled for completion in the July to September 2013 period.

The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations’ management of the Australian Government’s contribution to the Covenant. The scope of the audit is the Australian Government’s role in the initial establishment of the Covenant and its ongoing contribution through other employment programs.

selected agencies’ administration in developing advertising campaigns and implementing key processes against the requirements of the Australian Government’s campaign advertising framework, and other key legal and administrative requirements; and

The ANAO is committed to promoting and supporting social inclusion, access and equity. We seek to achieve this by actively building a working environment that supports and encourages employees with a range of skills and life experiences, different cultural and social backgrounds. Delivery of the ANAO’s outcome is supported by our commitment to achieving multicultural access and equity.

The objective of the audit was to assess the effectiveness of the Department of Health and Ageing’s administration of the GP Super Clinics program to support improved community access to integrated GP and primary health care services.

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 24 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.